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财政委派财务总监是上海市政府落实朱（钅容）基总理在2000年九届人大三次会议上所作的《政府工作报告》中“进一步推行会计委派制,加大从源头上预防和治腐力度”要求,试行会计委派制是诸多委派方式中的一种。经过近二年的试点,财政委派的财务总监在加强会计监督和管理,节约财政支出、保证财政资金安全和预防治理腐败方面取得了良好效果,但是,在会计领域也存在一些争议。对此,笔者试图从我国特定政治经济背景下,国家和政府作为出资者或社会经济管理者进行会计监管作一探讨。
Financial Appointment of Chief Financial Officer: Implementation of the Shanghai Municipal Government’s “Report on the Work of the Government” Made by Premier Zhu Rongji During the Third Session of the Ninth NPC in 2000 “Further Implement the Appointment System of the Accounting Commission and Strengthen the Prevention and Control of Crimes at the Source ”Requirements, pilot accounting appointments system is one of many delegate methods. After nearly two years of pilot projects, financially appointed CFOs have achieved good results in strengthening accounting supervision and management, saving financial expenditures, ensuring the safety of financial resources and preventing and controlling corruption. However, there are still some disputes in the field of accounting. In this regard, the author attempts to explore the accounting regulation from the specific political and economic background in our country, the state and the government as funders or social economic managers.